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Practical manual for Income Tax 2019.

Principality of Asturias

Due to personal and family circumstances Relating to the habitual residence For donations and gifts Other deductible concepts
  • Unpaid care for people over 65 years of age.
  • International adoption.
  • Multiple births or adoptions.
  • Large families.
  • Single-parent families.
  • Foster care for minors.
  • Expenses for children aged 0 to 3 years in centres.
  • Acquisition or adaptation of habitual residence for taxpayers with disabilities.
  • Acquisition or adaptation of habitual residence for taxpayers with whom their spouses, ascendants or descendants with disabilities live.
  • Investment in protected primary residence.
  • For leasing of the habitual residence.
  • Donation of rural properties in favour of the Principality of Asturias.
  • For certification of sustainable forest management.
  • For the purchase of textbooks and school supplies.